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Village of Schoharie - Board Oversight (2018M-184)

… bank reconciliations and comparing canceled check images to the Board-approved abstracts. Annually audit, or cause an …

https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184

Oversight of School Fire Safety Compliance (Follow-Up)

… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The … Department (Department) is responsible for overseeing school fire safety, including mandatory fire and building …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-follow

City of Fulton – Fiscal Stress (2013M-310)

… Purpose of Audit The purpose of our audit was to review the City’s … condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

City of Peekskill – Financial Condition (2014M-105)

… The City of Peekskill is located in Westchester County and has a population of approximately 23,600. It is governed …

https://www.osc.ny.gov/local-government/audits/city/2014/06/20/city-peekskill-financial-condition-2014m-105

City of Ogdensburg - Payroll Processing – (2014M-207)

… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …

https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207

City of Newburgh – Budget Review (B6-14-25)

… in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …

https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25

Department of Transportation Bulletin No. DOT-32

… Purpose To provide the Department of Transportation instructions for … to eligible employees at the end of the season. Effective Date(s) Payment may be made beginning in Pay Period 4L, … the results of our research once we have more information. Retirement and Deduction Information The 2018 Call-Out …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-32-2018-call-out-response-payment-fiscal-year-2017-2018

City of Yonkers – Budget Review (B6-15-16)

… costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2015-16 fiscal year. With … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding debt …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

Management and Control of Overtime Costs (Follow-Up)

… of implementation of the three recommendations included in our initial audit report, Management and Control of … lacked assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

City of Geneva – Financial Management (2015M-105)

… Purpose of Audit The purpose of our audit was to assess the City officials’ financial management for the … adopted unrealistic budgets. Fund balance was appropriated to finance operations, and overall fund balance levels, … Officials did not use the Uniform System of Accounts to maintain the accounting records. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105

City of Yonkers – Budget Review (B6-16-10)

City of Yonkers Budget Review B61610

https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10

City of Yonkers – Budget Review (B6-16-11)

… budget funding gap by finding an alternate source of revenue or reducing appropriations. Replace nonrecurring revenue, such as fund balance, in the 2017-18 budget. Tax …

https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11

City of Troy – Financial Condition (2015M-185)

… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings … sewer funds contained unrealistic revenue estimates. If retirement costs remain at 2015 levels, the 2016 budget must …

https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185

City of Troy – Budget Review (B5-16-15)

… The City's proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … 2017. Be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless adopting a local …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

City of Ogdensburg – Budget Review (B3-16-20)

… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The … $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … to only 0.2 percent of general fund appropriations, and does not provide for a tax overlay. The general fund budget …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20

City of Lockport - Budget Review (B1-16-16)

… review was to provide an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of … 147 of the Laws of 2015 (the "Act"), authorized the City to issue debt to liquidate the accumulated deficits in …

https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16

City of Jamestown – Financial Condition (2016M-298)

City of Jamestown Financial Condition 2016M298

https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298

City of Lockport -- Budget Review (B1-15-20)

… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … found the significant revenue and expenditure projections in the preliminary budget are reasonable. The proposed budget … not include a tax overlay, which could create a shortfall in 2016. The overtime appropriation in the proposed budget is …

https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20

Overpayments of Certain Medicare Crossover Claims (Follow-Up)

To determine the extent of implementation of the five recommendations made in our audit report Overpayments of Certain Medicare Crossover Claims 2011S28

https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-follow

Town of Pamelia – Financial Management (2015M-276)

… our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, 2015. … has eight water special districts. Budgeted appropriations for 2015 totaled approximately $1.5 million. Key Findings The … district fund has had a deficit unrestricted fund balance for the past three years. The Board did not develop a …

https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276